Audits of smaller entities

International Journal of AuditingEarly View EDITORIAL Audits of smaller entities Carolyn Cordery, Carolyn Cordery Victoria University of Wellington, Wellington, New ZealandSearch for more papers by this authorLasse Niemi, Lasse Niemi Aalto University, Espoo, FinlandSearch for more papers by this authorDavid Hay, Corresponding Author David Hay [email protected] orcid.org/0000-0002-6056-6394 Aalto University, Espoo, Finland University of Auckland, Auckland, New ZealandSearch for more papers by this author Carolyn Cordery, Carolyn Cordery Victoria University of Wellington, Wellington, New ZealandSearch for more papers by this authorLasse Niemi, Lasse Niemi Aalto University, Espoo, FinlandSearch for more papers by this authorDavid Hay, Corresponding Author David Hay [email protected] orcid.org/0000-0002-6056-6394 Aalto University, Espoo, Finland University of Auckland, Auckland, New ZealandSearch for more papers by this author First published: 11 July 2023 https://doi.org/10.1111/ijau.12327Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat No abstract is available for this article. REFERENCES Jamsheed, J. T., Patton, J. T., & Lewis, M. B. (2023). Audit fee determinants in small municipalities: Further evidence from Connecticut small towns. International Journal of Auditing, forthcoming. https://doi.org/10.1111/ijau.12301 Kulset, E. M., & Sundkvist, C. H. (2023). Auditor choice in the voluntary sector: The case of smaller organizations. International Journal of Auditing, forthcoming. https://doi.org/10.1111/ijau.12312 Mättö, M., Niskanen, M., & Ojala, H. (2023). The role of auditors and banks in the tax aggressiveness of private firms. International Journal of Auditing, forthcoming. https://doi.org/10.1111/ijau.12309 Novak, C., & Knechel, W. R. (2023). What does an audit really cost? Auditor pricing of initial engagements in a fixed cost model. International Journal of Auditing, forthcoming. https://doi.org/10.1111/ijau.12279 Xu, G., & Yang, C. (2023). Service performance assurance for small charities: Experiences from New Zealand. International Journal of Auditing, forthcoming. https://doi.org/10.1111/ijau.12307 Yang, Y. J., & Simnett, R. (2023). Determinants and quality of audits and reviews of small charities’ financial statements. International Journal of Auditing, forthcoming. https://doi.org/10.1111/ijau.12310 Early ViewOnline Version of Record before inclusion in an issue ReferencesRelatedInformation